Budget Accountability Systems: What the Open Budget Survey Shows about Countries in the Asia and Pacific Region
Friedman, Joel | November 2016
Abstract
Though often seen as technical and far removed from ordinary people’s everyday concerns, the budget is perhaps the government’s most powerful tool to tackle economic and social challenges and pursue desired policy goals. Further, meeting international development goals—including recent agreements around the United Nation’s sustainable development goals and climate change—will depend on the national budget policies adopted to support their implementation. What a government proposes in its budget could literally change lives, particularly for those who are poor and marginalized and rely heavily on public services to meet their basic needs. Thus, the public needs to know what spending and tax policies the budget proposes, have a voice in budget decisions, and be able to hold government accountable for managing public money.
However, in most countries, public budget systems and practices do not measure up, according to the Open Budget Survey (OBS) 2015. The survey examines the current state of budget transparency and how it has changed over time; the degree to which opportunities for public participation in the budget process are present; and the strength of the two formal oversight institutions, the legislature and the supreme audit institution.2 The 2015 OBS was produced by the International Budget Partnership (IBP), a nongovernment organization that collaborates with civil society to use budget analysis and advocacy as a tool to improve governance and reduce poverty. The survey covers 102 countries, including 23 developing countries in Asia and the Pacific.3 The OBS was first introduced in 2006 and is now in its fifth iteration.
Citation
Friedman, Joel. 2016. Budget Accountability Systems: What the Open Budget Survey Shows about Countries in the Asia and Pacific Region. © Asian Development Bank. http://hdl.handle.net/11540/9027. License: CC BY 3.0 IGO.Keywords
Regional Development Finance
Public Scrutiny of City Finances
Non-Bank Financial Institutions
Local Government Finance
Government Financial Institutions
Foreign and Domestic Financing
Financial Risk Management
Assessing Corporate Governance
Good Governance
Governance Approach
Finance
Public Finance
Governance
National Budget
Budgetary Policy
Educational Budget
Public Financial Management
Financial System
Financial Statistics
Public Accounting
Business Financing
Subsidies
Social Equity
Economic Equity
Project Risks
Project Impact
Public Administration
Corporations
Taxation
Public Debt
Local Government
Debt Management
Corporate debt
Taxation
Public Accounting
National Budget
Municipal Bonds
Local Government
Taxation
Public Debt
Local Government
Debt Management
Pension Funds
Mutual Funds
Social Equity
Financial Aspects
Fiscal Policy
Investment Requirements
Banks
Taxing power
Tax administration and procedure
Tax policy
Effect of taxation on labor supply
Decentralization in government
Community power
Corporate divestment
Civil government
Delegation of powers
Equality
Neighborhood government
Subnational governments
Delivery of government services
Local taxation
Options
Government
Local government
Taxation
Employee pension trusts
Investment management
Investments
Multiemployer pension plans
Keogh plans
Individual retirement accounts
Pension plans
Employee pension trusts
Pension trusts
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